BLOOM ENERGY CORPORATION (BE) FY2026 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-01-01 to 2026-03-31

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BLOOM ENERGY CORPORATION cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income (loss) → Net cash from operating activities: $73,610,000.00Net income (loss) → Operating adjustments reconciliation: $81,000.00Deferred revenue and customer deposits → Operating adjustments reconciliation: $89,539,000.00Stock-based compensation expense → Operating adjustments reconciliation: $48,215,000.00Accounts payable → Operating adjustments reconciliation: $36,962,000.00Accrued warranty → Operating adjustments reconciliation: $18,352,000.00Equity in loss of unconsolidated affiliates, net of distributions → Operating adjustments reconciliation: $17,002,000.00Depreciation and amortization → Operating adjustments reconciliation: $13,279,000.00Accounts receivable → Operating adjustments reconciliation: $11,782,000.00Non-cash lease expense → Operating adjustments reconciliation: $8,002,000.00Deferred cost of revenue → Operating adjustments reconciliation: $7,122,000.00Amortization of debt issuance costs → Operating adjustments reconciliation: $3,426,000.00Unrealized foreign currency exchange loss (gain) → Operating adjustments reconciliation: $2,827,000.00Distributions received from unconsolidated affiliates → Operating adjustments reconciliation: $138,000.00Loss on disposal of property, plant and equipment → Operating adjustments reconciliation: $115,000.00Financing lease liabilities → Operating adjustments reconciliation: $89,000.00Operating adjustments reconciliation → Inventories: $88,584,000.00Operating adjustments reconciliation → Contract assets: $64,690,000.00Operating adjustments reconciliation → Prepaid expenses and other current assets: $54,155,000.00Operating adjustments reconciliation → Other long-term assets: $25,993,000.00Operating adjustments reconciliation → Net gain on failed sale-and-leaseback transactions: $9,405,000.00Operating adjustments reconciliation → Operating lease right-of-use assets and operating lease liabilities: $8,526,000.00Operating adjustments reconciliation → Share-based consideration payable to customer’s customer (Note 3): $3,090,000.00Operating adjustments reconciliation → Accrued expenses and other current liabilities: $1,367,000.00Operating adjustments reconciliation → Revaluation of derivative contracts: $754,000.00Operating adjustments reconciliation → Other: $281,000.00Operating adjustments reconciliation → Deferred profit with equity method investees and other long-term liabilities: $86,000.00Proceeds from issuance of common stock → financing reconciliation: $15,835,000.00financing reconciliation → Net cash from financing activities: $7,057,000.00financing reconciliation → Repayment of financing obligations: $7,972,000.00financing reconciliation → Payment of debt issuance costs: $806,000.00Net cash used in investing activities → investing reconciliation: $45,939,000.00Proceeds from sale of property, plant and equipment → investing reconciliation: $91,000.00investing reconciliation → Purchase of property, plant and equipment: $26,182,000.00investing reconciliation → Investments in unconsolidated affiliates: $19,848,000.00Exchange-rate effect → Cash sources and uses: $1,976,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $2,481,580,000.00Net cash from operating activities → Cash sources and uses: $73,610,000.00Net cash from financing activities → Cash sources and uses: $7,057,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $2,518,284,000.00Cash sources and uses → Net cash used in investing activities: $45,939,000.00Operating lease right-of-use assets and operating lease liabilities: -$8,526,000.00Operating lease liabilities−$8.53 MAccrued warranty: $18,352,000.00Accrued warranty+$18.35 MDepreciation and amortization: $13,279,000.00Depreciation expense+$13.28 MDeferred profit with equity method investees and other long-term liabilities: -$86,000.00Other noncurrent liabilities−$86.00 KContract assets: -$64,690,000.00Contract assets−$64.69 MDeferred cost of revenue: $7,122,000.00Deferred costs+$7.12 MFinancing lease liabilities: $89,000.00Financing lease liabilities+$89.00 KNon-cash lease expense: $8,002,000.00Non-cash lease expense+$8.00 MPrepaid expenses and other current assets: -$54,155,000.00Prepaid & other assets−$54.16 MRevaluation of derivative contracts: -$754,000.00Derivative value change−$754.00 KDeferred revenue and customer deposits: $89,539,000.00Deferred revenue+$89.54 MStock-based compensation expense: $48,215,000.00Stock-based compensation expense+$48.22 MAmortization of debt issuance costs: $3,426,000.00Debt cost amortization+$3.43 MAccrued expenses and other current liabilities: -$1,367,000.00Other current liabilities−$1.37 MUnrealized foreign currency exchange loss (gain): $2,827,000.00Unrealized FX gain & loss+$2.83 MAccounts receivable: $11,782,000.00Accounts receivable+$11.78 MNet income (loss): $73,691,000.00Net income (loss)+$73.69 MInventories: -$88,584,000.00Inventories−$88.58 MAccounts payable: $36,962,000.00Accounts payable+$36.96 MOther long-term assets: -$25,993,000.00Other noncurrent assets−$25.99 MLoss on disposal of property, plant and equipment: $115,000.00PP&E disposal gain & loss+$115.00 KOther: -$281,000.00Other non-cash items−$281.00 KNet gain on failed sale-and-leaseback transactions: -$9,405,000.00Failed sale-leaseback gain, net−$9.41 MEquity in loss of unconsolidated affiliates, net of distributions: $17,002,000.00Equity-method results+$17.00 MDistributions received from unconsolidated affiliates: $138,000.00Equity-method distributions+$138.00 KShare-based consideration payable to customer’s customer (Note 3): -$3,090,000.00Share-based consideration−$3.09 MNet cash from operating activities: $73,610,000.00Operating cash+$73.61 MOperating adjustments reconciliation: $256,931,000.00Proceeds from issuance of common stock: $15,835,000.00Common stock issued+$15.84 MRepayment of financing obligations: -$7,972,000.00Financing obligations repaid−$7.97 MOther: $0.00Payment of debt issuance costs: -$806,000.00Debt issuance costs−$806.00 KNet cash from financing activities: $7,057,000.00Financing cash+$7.06 Mfinancing reconciliation: $15,835,000.00Purchase of property, plant and equipment: -$26,182,000.00PP&E purchases−$26.18 MProceeds from sale of property, plant and equipment: $91,000.00PP&E sales+$91.00 KInvestments in unconsolidated affiliates: -$19,848,000.00Equity-method investments made−$19.85 MNet cash used in investing activities: -$45,939,000.00. Cash required to fund net payments.Investing cash−$45.94 Minvesting reconciliation: $46,030,000.00Cash sources and uses: $2,564,223,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $2,481,580,000.00Beginning cash$2.48 BEnding cash: Cash, cash equivalents, and restricted cash: $2,518,284,000.00Ending cash$2.52 BExchange-rate effect: $1,976,000.00FX effect+$1.98 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsFree cash flow$47.43 MOperating cash − cash spent on PP&ECash flow / Net income1.00×Operating cash flow ÷ net incomeNet cash change+$36.70 MEnding cash − beginning cash
Chart details

BLOOM ENERGY CORPORATION cash flow reconciliation, Jan 1, 2026 through Mar 31, 2026

Cash flows for Jan 1, 2026 through Mar 31, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Mar 31, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Dec 31, 2025
2,481,580,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
73,610,000 US dollars. Net cash provided.
Operating lease right-of-use assets and operating lease liabilities
negative 8,526,000 US dollars
Accrued warranty
18,352,000 US dollars
Depreciation and amortization
13,279,000 US dollars
Deferred profit with equity method investees and other long-term liabilities
negative 86,000 US dollars
Contract assets
negative 64,690,000 US dollars
Deferred cost of revenue
7,122,000 US dollars
Financing lease liabilities
89,000 US dollars
Non-cash lease expense
8,002,000 US dollars
Prepaid expenses and other current assets
negative 54,155,000 US dollars
Revaluation of derivative contracts
negative 754,000 US dollars
Deferred revenue and customer deposits
89,539,000 US dollars
Stock-based compensation expense
48,215,000 US dollars
Amortization of debt issuance costs
3,426,000 US dollars
Accrued expenses and other current liabilities
negative 1,367,000 US dollars
Unrealized foreign currency exchange loss (gain)
2,827,000 US dollars
Accounts receivable
11,782,000 US dollars
Net income (loss)
73,691,000 US dollars
Inventories
negative 88,584,000 US dollars
Accounts payable
36,962,000 US dollars
Other long-term assets
negative 25,993,000 US dollars
Loss on disposal of property, plant and equipment
115,000 US dollars
Other
negative 281,000 US dollars
Net gain on failed sale-and-leaseback transactions
negative 9,405,000 US dollars
Equity in loss of unconsolidated affiliates, net of distributions
17,002,000 US dollars
Distributions received from unconsolidated affiliates
138,000 US dollars
Share-based consideration payable to customer’s customer (Note 3)
negative 3,090,000 US dollars
Investing activities
negative 45,939,000 US dollars. Net cash used.
Purchase of property, plant and equipment
negative 26,182,000 US dollars
Proceeds from sale of property, plant and equipment
91,000 US dollars
Investments in unconsolidated affiliates
negative 19,848,000 US dollars
Financing activities
7,057,000 US dollars. Net cash provided.
Proceeds from issuance of common stock
15,835,000 US dollars
Repayment of financing obligations
negative 7,972,000 US dollars
Other
0 US dollars
Payment of debt issuance costs
negative 806,000 US dollars
Operating adjustment reconciliation
256,931,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
15,835,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
46,030,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
1,976,000 US dollars
Ending cash on Mar 31, 2026
2,518,284,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
2,564,223,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
36,704,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
1.00×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
73,610,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
26,182,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
47,428,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income exceeds operating cash. The diagram allocates $73.61M of net income directly to operating cash and $81.00K to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 73,610,000 US dollars minus 26,182,000 US dollars equals 47,428,000 US dollars.
BLOOM ENERGY CORPORATION (BE) FY2026 Q1 Statement of Cash Flows Sankey chart
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